Agent Declaration Regulations

(1) Taxpayers must truthfully file tax declarations in accordance with the law, administrative regulations, or as determined by the tax authorities within the deadlines and content specified by the law and administrative regulations. They must submit tax declarations, financial accounting statements, and any other tax documents requested by the tax authorities. Withholding agents must also truthfully submit reports on withheld and collected taxes within the deadlines and content specified by the law and administrative regulations, as well as any other relevant documents requested by the tax authorities.

(2) Taxpayers and withholders may directly file tax declarations or submit reports on the collection and payment of withholding and agency collection and payment of taxes to the tax authority. Alternatively, they may also handle these declarations and submissions by mail, electronic data, or other permissible methods as specified.

(3) If taxpayers or Withholding Agents are unable to file tax declarations or submit reports on withholding and collection of taxes on time, they may apply for an extension upon approval by the tax authority. Those who are granted an extension for filing or reporting shall prepay taxes during the tax period based on the actual tax amount paid in the previous period or the amount approved by the tax authority, and settle the taxes within the approved extended period.

Pursuant to the provisions of the "Tax Collection and Administration Law of the People's Republic of China":

(1) Corporations, branch offices established by corporations in other locations, and places engaged in production and operation, as well as individual industrial and commercial households and institutions engaged in production and operation (hereinafter collectively referred to as taxpayers engaged in production and operation) must, within 30 days from the date of obtaining the business license, submit relevant documents to the tax authority for tax registration. The tax authority shall review and issue a tax registration certificate within 30 days of receiving the application.

(2) Taxpayers engaged in production and operation must report changes to their tax registration information within 30 days of the date of change registration with the administrative office for industry and commerce, or before applying for cancellation registration with the administrative office for industry and commerce, by submitting relevant documents to the tax authority for change or cancellation of tax registration.

(3) Taxpayers engaged in production and business operations shall, in accordance with national regulations, hold a tax registration certificate, open a basic deposit account and other deposit accounts in a bank or other financial institution, and report all account numbers to the tax authority.

(4) Taxpayers shall use the tax registration certificate in accordance with the regulations of the tax authorities under the State Council. The tax registration certificate shall not be lent, altered, destroyed, sold, or forged.

Agent for tax declaration

The following taxpayers, deductors, or collectors shall regularly file tax declarations with the competent national tax authorities, or submit reports on the deduction and collection of taxes, the collection and payment of taxes on behalf of others, and the delegation of tax collection.

(1) Taxpayers who have legally registered with the national tax authorities for tax purposes, including:

1. Taxpayers whose income should be subject to taxation on all accounts.

2. Taxpayers benefiting from tax reductions or exemptions for all or part of their products, projects, or tax categories.

3. Taxpayers with current operating revenue that does not reach the threshold or have no operating income.

4. Taxpayers subject to a fixed amount of tax payment on a regular basis.

5. Should be taxpayers subject to corporate income tax and other types of taxes to the national tax authorities.

(II) Taxpayers who are not required to register for tax with the national tax authorities according to regulations, as well as those who should have registered but have not.

(3) Withholding agents and designated collectors appointed by the national tax authorities.

Agent tax declaration method

Taxpayers, Withholding Agents, and Collecting Agents must file tax declarations, report on Withholding and Collection at Source, or delegate tax collection within the tax declaration deadline at the competent national tax authority.

Mail Declaration

Taxpayers who file tax declarations by mail must use a standardized tax declaration envelope and provide postal receipts as proof of filing. The actual filing date is determined by the postmark date on the envelope.

Data message declaration.

Data message declarations refer to electronic methods such as telephone voice, electronic data interchange, and network transmission determined by the tax authority. Taxpayers who file tax declarations electronically shall retain relevant documents according to the specified deadlines and requirements of the tax authority and submit them to the competent tax authority on a regular basis in writing.